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J87244 J8 Ruling Active

The tariff classification of a wreath of dried and varnished, natural seed pods and berries from China.

Issued September 9, 2003 by U.S. Customs and Border Protection.

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J8 J87244 (September 9, 2003)

Tariff classification

HTS codes: 0604.99.6000

Headings: 0604

Product description

The merchandise, style N1222, is comprised of dried and varnished, natural seed pods and berries that have been put up in a decorative wreath and wound around a plastic sheathed, wire ring. The diameter of the wreath is 6 inches. The article will be used as a decoration around a glass candleholder.

CBP rationale

The applicable subheading for wreaths made of dried and varnished, natural seeds and berries will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other.

Full text

NY J87244 September 9, 2003 CLA-2-06:RR:NC:2:231 J87244 CATEGORY: Classification TARIFF NO.: 0604.99.6000 Ms. Donna Kehoe Nutcracker Designs Div. of Accent Imports/Candym Enterprises Limited 95 Clegg Road Markham, Ontario L6G 1B9 Canada RE: The tariff classification of a wreath of dried and varnished, natural seed pods and berries from China. Dear Ms. Kehoe: In your letter, dated August 20, 2003, you requested a tariff classification ruling. The merchandise, style N1222, is comprised of dried and varnished, natural seed pods and berries that have been put up in a decorative wreath and wound around a plastic sheathed, wire ring. The diameter of the wreath is 6 inches. The article will be used as a decoration around a glass candleholder. The applicable subheading for wreaths made of dried and varnished, natural seeds and berries will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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